{"id":3414,"date":"2016-11-04T00:00:00","date_gmt":"2016-11-03T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/tervezett-adotorveny-valtozasok-iii-2017-afa-es-jovedeki-ado\/"},"modified":"2020-07-08T18:08:44","modified_gmt":"2020-07-08T16:08:44","slug":"tervezett-adotorveny-valtozasok-iii-2017-afa-es-jovedeki-ado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/tervezett-adotorveny-valtozasok-iii-2017-afa-es-jovedeki-ado\/","title":{"rendered":"Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok III. (2017) &#8211; \u00c1fa \u00e9s J\u00f6ved\u00e9ki ad\u00f3"},"content":{"rendered":"<p><strong>\u00c1FA<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>Alanyi ad\u00f3mentess\u00e9g \u00e9rt\u00e9khat\u00e1ra<\/strong><\/p>\n<ul>\n<li>A javaslat az alanyi ad\u00f3mentess\u00e9g v\u00e1laszt\u00e1s\u00e1ra jogos\u00edt\u00f3 \u00e9rt\u00e9khat\u00e1rt 2017. janu\u00e1r 1-j\u00e9t\u0151l 6 milli\u00f3 forintr\u00f3l 8 milli\u00f3 forintra emeln\u00e9. A javaslat \u00e1tmeneti szab\u00e1lyokat hat\u00e1roz meg, amelyek \u00e9rtelm\u00e9ben azon ad\u00f3alanyok is v\u00e1laszthatn\u00e1k az alanyi ad\u00f3mentess\u00e9get a 2017-es ad\u00f3\u00e9vre, amelyek 2016-ban meghaladn\u00e1k ugyan a jelenleg hat\u00e1lyos 6 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1rt, de \u00e1rbev\u00e9tel\u00fck nem \u00e9rn\u00e9 el a 8 milli\u00f3 forintot. Azon ad\u00f3alanyoknak tov\u00e1bb\u00e1, amelyeknek a 6 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1r t\u00fall\u00e9p\u00e9se miatt megsz\u0171nt az alanyi ad\u00f3mentess\u00e9g\u00fck a megel\u0151z\u0151 k\u00e9t \u00e9vben, ugyanakkor a 8 milli\u00f3 forintos hat\u00e1rt nem \u00e9rik el, az \u00e1tmeneti szab\u00e1lyok szerint nem kellene megv\u00e1rniuk a k\u00e9t \u00e9v letelt\u00e9t az alanyi ad\u00f3mentess\u00e9g \u00fajb\u00f3li v\u00e1laszt\u00e1s\u00e1hoz.<\/li>\n<\/ul>\n<p><strong>Elektronikus adatszolg\u00e1ltat\u00e1s a sz\u00e1ml\u00e1z\u00f3 programmal kibocs\u00e1tott sz\u00e1ml\u00e1kr\u00f3l<\/strong><\/p>\n<ul>\n<li>A kor\u00e1bban elfogadott m\u00f3dos\u00edt\u00e1sok \u00e9rtelm\u00e9ben 2017. j\u00falius 1-j\u00e9t\u0151l az \u00e1ltal\u00e1nos forgalmi ad\u00f3 alanyai a sz\u00e1ml\u00e1z\u00f3 programok \u00fatj\u00e1n kibocs\u00e1tott sz\u00e1ml\u00e1kr\u00f3l elektronikus adatszolg\u00e1ltat\u00e1sra lesznek k\u00f6telesek.<\/li>\n<li>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nnyel kapcsolatos tervezett m\u00f3dos\u00edt\u00e1sok alapj\u00e1n az elektronikus adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa vagy hib\u00e1s, val\u00f3tlan tartalm\u00fa adatszolg\u00e1ltat\u00e1s eset\u00e9n 2017. j\u00falius 1-j\u00e9t\u0151l mulaszt\u00e1si b\u00edrs\u00e1got szabhatna ki az ad\u00f3hat\u00f3s\u00e1g.<\/li>\n<li>A kiszabhat\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g fels\u0151 hat\u00e1ra az \u00e9rintett sz\u00e1ml\u00e1k, sz\u00e1ml\u00e1val egy tekintet al\u00e1 es\u0151 okiratok sz\u00e1m\u00e1nak \u00e9s a b\u00edrs\u00e1g ad\u00f3z\u00f3ra egy\u00e9bk\u00e9nt vonatkoz\u00f3, t\u00f6rv\u00e9nyben r\u00f6gz\u00edtett legmagasabb \u00e9rt\u00e9k\u00e9nek (\u00e1ltal\u00e1nos esetben mag\u00e1nszem\u00e9ly ad\u00f3z\u00f3 eset\u00e9n legfeljebb 200 ezer forint, m\u00e1s ad\u00f3z\u00f3k eset\u00e9n legfeljebb 500 ezer forint) szorzata lenne.<\/li>\n<\/ul>\n<p><strong>J\u00d6VED\u00c9KI AD\u00d3<\/strong><\/p>\n<p><strong>A j\u00f6ved\u00e9ki ad\u00f3 tekintet\u00e9ben a javaslat els\u0151sorban az \u00faj j\u00f6ved\u00e9ki ad\u00f3t\u00f6rv\u00e9ny (a j\u00f6ved\u00e9ki ad\u00f3r\u00f3l sz\u00f3l\u00f3 2016. \u00e9vi LXVIII. t\u00f6rv\u00e9ny, a tov\u00e1bbiakban: \u201e\u00faj J\u00f6t.\u201d) sz\u00f6veg\u00e9re vonatkoz\u00f3 v\u00e1ltoztat\u00e1sokat, pontos\u00edt\u00e1sokat fogalmaz meg.<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li>Az \u201e\u00faj J\u00f6t.\u201d (amely 2017. janu\u00e1r 1-j\u00e9n l\u00e9pett volna hat\u00e1lyba) el\u0151\u00edr\u00e1sainak nagy r\u00e9sze 2017. \u00e1prilis 1-j\u00e9n l\u00e9pne hat\u00e1lyba a javaslat \u00e9rtelm\u00e9ben, bizonyos rendelkez\u00e9sei azonban m\u00e1r 2016. november 1-j\u00e9t\u0151l hat\u00e1lyosak, m\u00edg m\u00e1sok 2017. janu\u00e1rj\u00e1ban \u00e9s j\u00falius\u00e1ban, illetve 2018-ban l\u00e9pn\u00e9nek majd hat\u00e1lyba. A javaslat \u00e9rtelm\u00e9ben az \u201e\u00faj J\u00f6t.\u201d rendelkez\u00e9seit a 2017. \u00e1prilis 1-je ut\u00e1n keletkez\u0151 ad\u00f3meg\u00e1llap\u00edt\u00e1si \u00e9s ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9gekre kellene alkalmazni.<\/li>\n<li>A doh\u00e1nyterm\u00e9kekre vonatkoz\u00f3 rendelkez\u00e9sek \u2013 az ad\u00f3jegyr\u0151l z\u00e1rjegyre t\u00f6rt\u00e9n\u0151 \u00e1t\u00e1ll\u00e1s miatt \u2013 2017. \u00e1prilis 1-jei hat\u00e1llyal t\u00f6bb tekintetben m\u00f3dosuln\u00e1nak, amelyek k\u00f6z\u00fcl a legfontosabbak az al\u00e1bbiak:\n<ul>\n<li>Az ad\u00f3-visszaig\u00e9nyl\u00e9s eset\u00e9re meghat\u00e1roz\u00e1sra ker\u00fcl az annak alapj\u00e1ul szolg\u00e1l\u00f3 kiskereskedelmi \u00e1r, amelynek a z\u00e1rjegy adatszolg\u00e1ltat\u00e1s napja \u00e9s az ad\u00f3-visszaig\u00e9nyl\u00e9s beny\u00fajt\u00e1sa k\u00f6z\u00f6tti id\u0151szakban k\u00f6zz\u00e9tett legalacsonyabb kiskereskedelmi elad\u00e1si \u00e1r min\u0151s\u00fclne.<\/li>\n<li>Harmadik orsz\u00e1gban el\u0151\u00e1ll\u00edtott, illetve harmadik orsz\u00e1gb\u00f3l \u00e9rkez\u0151 z\u00e1rjeggyel ell\u00e1tott doh\u00e1nygy\u00e1rtm\u00e1ny eset\u00e9ben a m\u00f3dos\u00edt\u00e1s 6 h\u00f3napos hat\u00e1rid\u0151t biztos\u00edtana a z\u00e1rjeggyel t\u00f6rt\u00e9n\u0151 elsz\u00e1mol\u00e1sra.<\/li>\n<li>A m\u00f3dos\u00edt\u00e1sok egy\u00e9rtelm\u0171s\u00edten\u00e9k, hogy z\u00e1rjegyet eseti bejegyzett keresked\u0151 is ig\u00e9nyelhet.<\/li>\n<\/ul>\n<\/li>\n<li>A javaslat m\u00f3dos\u00edt\u00e1sokat fogalmaz meg az \u201e\u00faj J\u00f6t.\u201d \u00e1ltal bevezetni k\u00edv\u00e1nt elektronikus \u00fcgyint\u00e9z\u00e9s szab\u00e1lyaira, illetve az ezzel kapcsolatos hat\u00e1rid\u0151kre vonatkoz\u00f3an.<\/li>\n<li>Szint\u00e9n m\u00f3dosulna n\u00e9h\u00e1ny fogalom-meghat\u00e1roz\u00e1s a 2017. janu\u00e1r 1-j\u00e9t\u0151l v\u00e1ltoz\u00f3 KN k\u00f3dokra tekintettel.<\/li>\n<li>Egy\u00e9b ellen\u0151rz\u00f6tt \u00e1sv\u00e1nyolajat 5 liter\/kg alatt j\u00f6ved\u00e9ki enged\u00e9ly n\u00e9lk\u00fcl lehetne behozni az orsz\u00e1gba, illetve kivinni az orsz\u00e1gb\u00f3l 2017. \u00e1prilis 1-j\u00e9t\u0151l kezd\u0151d\u0151en.<\/li>\n<\/ul>\n<p><strong>Annak \u00e9rdek\u00e9ben, hogy biztos\u00edts\u00e1k az \u201e\u00faj J\u00f6t.\u201d rendelkez\u00e9seivel val\u00f3 \u00f6sszhangot, t\u00f6bb ponton m\u00f3dos\u00edtan\u00e1k a jelenleg hat\u00e1lyos j\u00f6ved\u00e9ki ad\u00f3t\u00f6rv\u00e9nyt is (a j\u00f6ved\u00e9ki ad\u00f3r\u00f3l \u00e9s a j\u00f6ved\u00e9ki term\u00e9kek forgalmaz\u00e1s\u00e1nak k\u00fcl\u00f6n\u00f6s szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 2003. \u00e9vi CXXVII. t\u00f6rv\u00e9ny, a tov\u00e1bbiakban: \u201er\u00e9gi J\u00f6t.\u201d). Ezek a m\u00f3dos\u00edt\u00e1sok els\u0151sorban a doh\u00e1nygy\u00e1rtm\u00e1nyokat \u00e9rintik, tekintettel arra, hogy a doh\u00e1nygy\u00e1rtm\u00e1nyok ad\u00f3ztat\u00e1s\u00e1ra vonatkoz\u00f3 speci\u00e1lis szab\u00e1lyok megsz\u0171nnek, \u00e9s a doh\u00e1nygy\u00e1rtm\u00e1nyok eset\u00e9n az eddig alkalmazott ad\u00f3jegy helyett z\u00e1rjegy lesz majd alkalmazand\u00f3.<\/strong><\/p>\n<p><strong>A \u201er\u00e9gi J\u00f6t.\u201d rendelkez\u00e9seit \u00e9rint\u0151 legfontosabb m\u00f3dos\u00edt\u00e1si javaslatok a k\u00f6vetkez\u0151k:<\/strong><\/p>\n<ul>\n<li>Doh\u00e1nyterm\u00e9kk\u00e9 nyilv\u00e1n\u00edtan\u00e1k az elektronikus cigaretta t\u00f6lt\u0151folyad\u00e9k\u00e1t \u00e9s az \u00faj doh\u00e1nyterm\u00e9k-kateg\u00f3ri\u00e1kat is.<\/li>\n<li>Doh\u00e1nygy\u00e1rtm\u00e1nyok eset\u00e9ben megsz\u00fcntetn\u00e9k az ad\u00f3el\u0151leg-fizet\u00e9si k\u00f6telezetts\u00e9get.<\/li>\n<li>Tov\u00e1bb emelkedne a doh\u00e1nyterm\u00e9kek j\u00f6ved\u00e9ki ad\u00f3m\u00e9rt\u00e9ke.<\/li>\n<li>Doh\u00e1nyterm\u00e9kek eset\u00e9ben kiskereskedelmi elad\u00e1si \u00e1rnak a NAV honlapj\u00e1n k\u00f6z\u00e9tett \u00e1r min\u0151s\u00fclne.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":["post-3414","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok III. 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